10 July 2011
hello, If a person providing export as well normal service but normal service value is less than 9 lacs & export service which is exempt having value Rs. 30 lacs, in this case service tax registration is compulsory or not?
11 July 2011
Under existing service tax rules, requirement for registration necessary for service value in excess of Rs.9 lakhs. As for export service, for claim of refund under rule 5 of CCR'2004, Service provider has to obtain registration from dept:
12 July 2011
Small service providers whose total value of services provided (including exempt and non-taxable services) is less than Rs 10 lakhs in previous year are not required to pay service tax .The value of services include exempt export turnover also.